Cases - Ashworth, VAT Decision No. 12924

Record details

Name

Ashworth

Date

[1994]

Citation

BVC 2,110

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

It was held that ground rates and services charges in association with a lodge occupied for 11 months of the year by a person as their home were exempt from VAT. The lease prevented occupation in the month of February. Customs argued that the supplies should be VAT standard-rated due to the occupancy restriction. The tribunal stated that the accommodation was not chargeable to VAT as it could not be classed as being accommodation in the hotel sector or similar sectors. The tribunal thought the requirements of the UK legislation went beyond those set down in the European legislation.